HomeFAQsVAT → When do I have to issue a fiscal receipt instead of a tax invoice?

When do I have to issue a fiscal receipt instead of a tax invoice?

Every taxable person, whether he is exempt or not, who makes a taxable supply has to issue a fiscal receipt or a tax invoice. A taxable person (other than a retailer) who makes a taxable supply to another taxable person shall provide that other person with a tax invoice. A retailer making a taxable supply to a taxable person shall provide a tax invoice if so requested.

A taxable person, whether he is exempt or not, who makes a taxable supply to a non-taxable person has to issue a fiscal receipt.

Last Updated on Mon, 12 November 2007
 

Any questions?

Email us at contact@3a.com.mt 
Call us at +356 2757 2757
Office hours 9-17 (GMT +1).

Pricing

We assess and understand your situation free of charge and then propose a fixed price agreement. Unlike time-billing, which leaves you with a big unknown, a fixed price agreement will lend more clarity to our relationship with you.

Read more.

About 3a Accountants

We are a dynamic firm of Accountants in Malta that assists our clients improve their success by providing them with accurate, timely and effective advice.

Login Form